Tax Code §26.01

In force on Nov 09, 2026 · this text took effect Jun 16, 2025 · same as today's text

SUBMISSION OF ROLLS TO TAXING UNITS

(a) By July 25, the chief appraiser shall prepare and certify to the assessor for each taxing unit participating in the district that part of the appraisal roll for the district that lists the property taxable by the unit. The part certified to the assessor is the appraisal roll for the unit. The chief appraiser shall consult with the assessor for each taxing unit and notify each unit in writing by April 1 of the form in which the roll will be provided to each unit. (a-1) If by July 20 the appraisal review board for an appraisal district has not approved the appraisal records for the district as required under Section 41.12 , the chief appraiser shall not later than July 25 prepare and certify to the assessor for each taxing unit participating in the district an estimate of the taxable value of property in that taxing unit.

History: Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), Sec. 2.09 Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23 ), Sec. 2.07 Acts 1979, 66th Leg., p. 2276, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, Sec. 114, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4615, ch. 786, Sec. 1, eff. Aug. 29, 1983; Acts 1983, 68th Leg., p. 4826, ch. 851, Sec. 17, eff. Aug. 29, 1983; Acts 1983, 68th Leg., p. 4946, ch. 884, Sec. 3, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 312, Sec. 6, eff. June 7, 1985; Acts 1987, 70th Leg., ch. 947, Sec. 1, eff. Jan. 1, 1988; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 44, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 67, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 643, Sec. 2, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 898, Sec. 2, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1087, Sec. 1, eff. Jan. 1, 2002. Amended by: Acts 2007, 80th Leg., R.S., Ch. 55 (S.B. 1405 ), Sec. 1, eff. January 1, 2008. Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646 ), Sec. 85, eff. September 1, 2009. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 31, eff. January 1, 2020. Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), Sec. 2.09, eff. June 16, 2025. Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23 ), Sec. 2.07, eff. June 16, 2025.

Source: the Legislature's file server, seen Sep 07, 2025 to Nov 08, 2026.

Every version on file

Effective Jun 16, 2025 · seen Sep 2025–Nov 2026
Effective Jan 01, 2020 · seen Jan 2020–Aug 2025
Effective Sep 01, 2009 · seen Jul 2019–Jul 2019

Attorney General opinions that cite it

KP-0001 (Jun 21, 2014): Whether an independent school district may use the certified estimate of property tax values to adopt a tax rate after adopting its budget
GA-1073 (Feb 04, 2014): Whether a home-rule municipal charter provlSlon may require voter approval to impose an ad valorem tax
JM-0641: Whether a county tax rate increase to provide for indigent health care services is subject to a rollback election under section 26.07 of the Tax Code, and related questions

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.